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Social Security Administration (Northern Ireland) Act 1992

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Changes over time for: Section 105

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Version Superseded: 02/04/2001

Status:

Point in time view as at 03/11/2000. This version of this provision has been superseded. Help about Status

Changes to legislation:

Social Security Administration (Northern Ireland) Act 1992, Section 105 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

105 Delay, obstruction etc. of inspector.N.I.

(1)If a person—

(a)wilfully delays or obstructs an inspector in the exercise of any power under this Act [F1other than an Inland Revenue power]; or

(b)refuses or neglects to answer any question or to furnish any information or to produce any document when required to do so under this Act [F2otherwise than in the exercise of an Inland Revenue power],

he shall be guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(2)Where a person is convicted of an offence under subsection (1)(b) above and the refusal or neglect is continued by him after his conviction, he shall be guilty of a further offence and liable on summary conviction to a fine not exceeding £40 for each day on which it is continued.

[F3(3)In subsection (1) “Inland Revenue power" means any power conferred on an officer of the Inland Revenue by section 104ZA above or by virtue of section 104(5) above.

(4)Where by virtue of section 104(5) above any power conferred by section 104 above is exercised by an officer of the Inland Revenue, section 98 of the Taxes Management Act 1970 shall apply as if the reference in that section to section 104ZA above included a reference to section 104 above.]

Textual Amendments

F1Words in s. 105(1)(a) inserted (1.4.1999) by S.I. 1999/671, art. 5, Sch. 4 para. 4(2)(a); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of that S.R.)

F2Words in s. 105(1)(b) inserted (1.4.1999) by S.I. 1999/671, art. 5, Sch. 4 para. 4(2)(b); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of that S.R.)

F3S. 105(3)(4) inserted (1.4.1999) by S.I. 1999/671, art. 5, Sch. 4 para. 4(3); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of that S.R.)

Modifications etc. (not altering text)

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